下面是纽约对居民的解释 J1 做个研究助理算不上 You are any corporation
incorporated under the laws of New York State.
这个吧？
if any of the following applies, you are a resident for sales and use tax
purposes:
You have a permanent place of abode in New York State. This includes any
place to live other than on a temporary or transient basis. For a full
listing of the types of living places that qualify, see Publication 774,
Purchaser’s Obligations to Pay Sales and Use Taxes Directly to the Tax
Department.
You are an individual doing business in New York State, purchasing taxable
items and services used in the business.
You are an estate or trust that is carrying on a business, trade, or
profession; employing persons in New York State; or purchasing taxable items
and services used in these activities.
You are any corporation incorporated under the laws of New York State.
You are any other corporation, association, partnership, LLC, or other
entity doing business in New York State, or maintaining a place of business
in New York State.
The definition of a New York State resident for sales and use tax purposes
is broader than that used for income tax purposes.
A person, corporation, association, partnership, LLC, estate or trust, or
other entity, may be a resident of more than one locality for sales and use
tax purposes. For a full explanation, see Publication 774, Purchaser’s
Obligations to Pay Sales and Use Taxes Directly to the Tax Department.
